Section 286-A. Records and reports of transportation of automotive fuel

Every person transporting automotive fuel  within  this  state,  whether
  such  transportation  originates  within  or  without  this  state, when
  required by the tax commission, shall keep a true and accurate record of
  all automotive fuel so transported, including ingredients which  may  be
  manufactured or compounded into automotive fuel, showing such facts with
  relation   to   such   automotive   fuel   and   ingredients  and  their
  transportation as the tax commission may require. Such record  shall  be
  open  to inspection by the representatives of the department of taxation
  and finance at any time and the tax commission may require from any such
  person sworn returns of all or any part of the information shown by such
  records.